2013 (12) TMI 786

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..... per the design and drawing provided by its customers, therefore, prima facie the applicant has a case in their favour. Pre-deposit of the amount of service tax, interest and penalty is therefore waived and recovery thereof stayed during the pendency of the appeal - Stay granted. - ST/571/2010 - Stay Order No. S/35/2012-WZB/C-I(CSTB) - Dated:- 29-12-2011 - Shri S.S. Kang and Sahab Singh, JJ. .....

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..... ides that any person engaged, whether directly or indirectly, in business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer. 5. In view of the fact that the applicants are undertaking only manufacture and sales of furniture and f .....

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